This Law stipulates the state management of customs with regard to goods permitted to be imported, exported or transited, and vehicle of domestic and foreign entities which are on exit or entry or in transit within the customs territory; and organization and operation of the customs service.

This Law stipulates
the state management of customs with regard to goods permitted to be imported,
exported or transited, and vehicle of domestic and foreign entities which are
on exit or entry or in transit within the customs territory; and organization
and operation of the customs service.

Article 2. Regulated entities

1. Entities that
import, export, or transit goods, or have vehicle on exit or entry or in
transit.

2. Entities that
have rights and obligations related to the import, export and transit of goods
and exit, entry and transit of vehicle.

3. Customs
authorities and customs officials.

4. Other regulatory
bodies involved in the cooperation in state management of customs.

Article 3. Customs policies

1. The State of Vietnam shall
facilitate customs formalities applied to import, export, exit, entry and
transit in the Vietnamese territory.

2. Developing Vietnam Customs
into a clean, strong, professional and modern agency with transparent and
efficient operation.

Article 4. Interpretation of terms

In this Law, the
terms below are construed as follows:

1. Border
checkpoint transfer means transfer of goods or vehicle subject to customs
inspection and supervision from one place where customs declarations are made
to another.

2. Transshipment
means transfer of goods from a vehicle used for domestic transportation or on
entry to a vehicle on exit for export or from a vehicle for domestic
transportation or on entry into depots in a border checkpoint area before being
loaded aboard other vehicle for export.

3. National
single-window system means permission for customs declarants to send
information and electronic documents for following customs formalities and
formalities of regulatory bodies related to imported and exported goods through
an integrated communication system. Regulatory bodies shall decide goods that
are permitted to be imported, exported and transited; customs authorities shall
make decisions about granting customs clearance and releasing goods on the
integrated communication system.

4. Container
freight station means depots used for receiving or breaking bulk
containerized cargoes of many consignees.

5. Customs
supervision means professional measures applied by customs authorities to
ensure the original conditions of goods and law compliance in the preservation,
storage, loading, unloading, transportation and use of goods, and in the exit,
entry and transit of vehicle currently subject to customs management.

6. Goods
include movable assets with headings and subheadings according to the
Vietnamese list of imports and exports which may be imported, exported,
transited or retained in customs operating locations.

7. Luggage of
people on exit or entry means essentials for their daily needs or trips,
including carry-on luggage and luggage consigned before or after trips.

8. Customs
documents include customs declarations and legitimate documents required to
be submitted to customs authorities as prescribed in this Law.

9. Tax-suspension
warehouse means a warehouse used to store imported materials and supplies
formalities serving production of exported products that have been granted
customs clearance but taxes on which have not been paid.

10. Bonded
warehouse means a depot for storing goods for which customs formalities
have been completed and which are stored pending their export; goods sent from
abroad and stored pending their re-export or their import into Vietnam.

11. Customs
control means measures of patrolling, investigating, verifying or other
professional measures applied by customs authorities to tackle smuggling and
illicit cross-border trafficking in goods and other violations against the law
on customs on customs.

12. Customs
inspection means the verification of customs documents, legitimate
documents and corresponding documents; and the physical inspection of goods and
vehicle by customs authorities.

13. Customs
territory means areas within the territory, exclusive economic zone and
continental shelf of the Socialist Republic of Vietnam where the Law on customs
is applied.

15. Customs
sealing means the use of technical tools or signs to identify and ensure
the original conditions of goods.

16. Classification
of goods means the determination of appellations and headings of goods
stated in the Vietnamese list of imports and exports according to their
characteristics, ingredients, composition, physical and chemical properties,
utilities, packaging specifications and other particularities of goods.

17. Vehicle
includes vehicle operated on roads, railways, airways, seaways and inland
waterways transport on exit or entry or in transit.

18. Risk
management means the application by customs authorities of a system of
professional measures and processes to identify, evaluate and classify risks to
serve as a basis for reasonable arrangement of resources to effectively
inspect, supervise and support other customs operations.

19. Risk means
a possible failure to comply with the law on customs on import, export and
transit of goods; and the exit, entry and transit of vehicle.

20. Personal belongings
means items or equipment used for daily lives and work of individuals, families
and organizations which they may bring with them when they no longer reside or
terminate their operation in Vietnam or abroad.

21. Customs
clearance means the completion of customs formalities for goods to be
imported, exported or placed under another professional customs management
mechanism.

22. Customs
information means information and data on import, export, exit, entry and
transit activities; and entities involved in these activities, and other
information relating to customs activities.

23. Customs
formalities mean activities to be carried out by customs declarants and
customs officials in accordance with this Law for goods and vehicle.

24. Customs value
means the value of imported or exported goods used for duty calculation and
customs statistics.

25. Articles on
vehicle include assets used on vehicle; materials and fuel used to operate
vehicle; food, foodstuff and other utensils which directly serve daily-life activities
of people in charge and passengers on vehicle.

Article 5. Application of international treaties, customs and
practices on customs

1. If a treaty to
which the Socialist Republic of Vietnam becomes a party becomes a party becomes
a party provides for provisions different from those of this Law, the
provisions of such treaty shall be applied.

2. If there are
cases which have not been provided for by this Law, other legal documents of Vietnam and
international treaties to which the Socialist Republic of Vietnam becomes a
party, international customs and practices on customs may be applied, provided
that the application of such customs and practices does not contravene the
primary rules of Vietnamese law.

Article 6. International cooperation in customs

1. International
cooperation in customs shall contain:

a/ Negotiation,
conclusion and organization of implementation of treaties and international
agreements on customs;

b/ Exploitation and
exchange of information and professional cooperation with customs authorities
of foreign countries and relevant international organizations;

c/ Delegating Vietnamese
customs officials abroad and receiving foreign customs officials sent to
Vietnam to perform professional customs operations in accordance with the law
on customs, treaties to which the Socialist Republic of Vietnam becomes a party
or concluded international agreements;

d/ Exercise of
rights, performance of obligations and enjoyment of interests of the State of
Vietnam at the World Customs Organization, customs-related international
organizations, countries and territories.

2. Vietnam Customs
must conduct operation as prescribed in Clause 1 of this Article in accordance
with law.

b/ Other areas and
places which meet state management requirements and in which import, export and
transit of goods and exit, entry and transit of vehicle are permitted as
prescribed in Decisions of the Prime Minister.

2. In customs
operating locations, customs authorities are responsible for inspect, supervise
and control goods and vehicle and handle violations against the law on customs
in accordance with Vietnamese law and treaties to which the Socialist Republic
of Vietnam becomes a party.

3. The Government
shall stipulate the scope of customs operating locations.

Article 8. Customs modernization

1. The State shall
give priority to investment in modem technical equipment and facilities and
advanced technologies to ensure the effective customs management; encourage
entities to participate in developing advanced technologies and technical
equipment to ensure the application of modem customs management methods.
Entities involved in import and export are responsible for participating in
developing and performing electronic transactions and electronic customs
formalities.

2. The system of
technical standards for communication of electronic data and legal validity of
electronic legitimate documents when following electronic customs formalities
shall comply with the law on electronic transactions.

Article 9. Cooperation in the adherence to the law on customs

1. Customs
authorities shall take charge, and closely cooperate with regulatory bodies,
organizations and people’s armed forces in implementation of the law on
customs.

2. Regulatory
bodies, organizations and people’s armed forces shall, within the area of
competence, cooperate with and enable customs authorities to fulfill their
tasks.

Article 10. Prohibited acts in customs

1. For customs
officials:

a/ Causing troubles
and difficulties when following customs formalities;

b/ Screening or
colluding with others in smuggling or illegally transporting goods across the
border, committing trade or tax fraud;

1. The National
Assembly and People’s Councils shall, within the area of competence, supervise
the adherence to the law on customs.

2. The Vietnam
Fatherland Front and its member organizations shall mobilize the population to
strictly adhere to the law on customs and supervise the adherence to the law on
customs.

3. When performing
their tasks and powers, customs authorities and customs officials shall abide
by law, rely themselves on the people and subject to the people’s supervision.

Chapter II

TASKS AND
ORGANIZATION OF THE CUSTOMS SERVICE

Article 12. Tasks of the customs service

Vietnam Customs
shall inspect and supervise goods and vehicle; tackle smuggling and illegal
cross-border trafficking of goods; implement laws on taxation applied to
imported and exported goods; release statistics on imported and exported goods
in conformity with this Law and other corresponding laws; propose policies and
administrative measures for customs applicable to import, export, exit, entry
and transit operation and tax policies applicable to imported and exported
goods.

Article 13. Rules of organization and operation of the customs
service

1. Vietnam Customs
shall be organized and operated according to centralized and uniform rule.

2. The General
Director of Customs shall uniformly manage and execute operation of customs
authorities; the inferior customs authorities shall be under management of
superior customs authorities.

Article 14. Organization of the customs service

1. The organization
of Vietnam Customs comprises:

a/ The General
Department of Customs;

b/ Customs
Departments of provinces;

c/ Sub-department of
Customs Sub-Departments, Customs control team and equivalent units.

2. According to
quantities, scale and characteristics of import, export, exit, entry and
transit and socio-economic conditions of each administrative division, the
Government shall to regulates requirements for establishment of Customs
Departments; and specify the organization, tasks and operation of customs
authorities.

Article 15. Customs officials

1. Customs officials
are those who are qualified for being recruited, or appointed to ranks,
positions or titles in customs authorities; and being trained, managed and
employed in accordance with the laws on officials and civil servants.

2. The service
practice, titles, criteria, salaries, seniority allowance and other benefits to
customs officials, customs badges, flags, uniforms and identity cards shall be
prescribed by the Government.

Chapter III

CUSTOMS
FORMALITIES, CUSTOMS INSPECTION AND SUPERVISION

Section 1.
GENERAL PROVISIONS

Article 16. Rules of following customs formalities, inspection and
supervision

1. Goods and vehicle
must be undergone customs formalities, subject to customs inspection and
supervision; carried in the proper routes and passed through border checkpoints
or other places on schedule as prescribed in regulations and laws.

2. Customs
inspection and supervision shall be conducted on the basis of applying the risk
management in order to ensure effectiveness and efficiency of state management
of customs and facilitate import, export, exit, and entry and transit
operation.

3. Goods may enjoy
customs clearance and vehicle may be permitted for exit or entry after going
through customs formalities.

4. Customs
formalities shall be carried out in a public, quick and convenient manner and
in accordance with law.

5. The arrangement
of manpower and working time must meet the requirements of import, export,
exit, entry and transit activities.

Article 17. Risk management in professional customs operations

1. Customs
authorities shall apply the risk management in deciding on customs inspection
and supervision of goods and vehicle; support the tackling of smuggling and
illegal cross-border trafficking of goods.

2. Risk management
in customs operations shall include the collection and processing of customs
information; establishment of criteria for and evaluation of customs
declarants’ adherence to the law, and classification of risks; and
implementation of appropriate measures for customs management.

3. For the purposes
of serving the application of risk management to customs operations, Customs
authorities shall manage and apply the communication system that automatically
integrate and process data.

4. The Minister of
Finance shall establish criteria for evaluation of customs declarants’
adherence to the regulations of law, classify risks and apply risk management
to customs operations.

Article 18. Rights and obligations of customs declarants

1. A customs
declarant shall have rights to:

a/ Be provided by
customs authorities with information about customs declaration for goods,
vehicle, guidance on carrying out customs formalities, and laws on customs;

c/ Preview goods,
take samples of the goods under the supervision of customs officials before
making customs declaration in order to ensure accurate customs declaration;

d/ Request customs
authorities to re-verify goods if they disagree with customs authorities’
decisions provided that such goods have not been granted clearance;

dd/ Use customs
documents for customs clearance or good transportation or following related
formalities at other competent agencies in accordance with law;

e/ Make complaints
and denunciations about illegal acts against customs authorities and customs
officials;

g/ Claim
compensation for damage caused by customs authorities and customs officials in
accordance with the law on State compensation liability.

2. Customs
declarants who are owners of goods or vehicle shall have obligations to:

a/ Make customs
declarations and follow customs formalities in accordance with this Law;

b/ Provide
sufficient and accurate information in order for customs authorities to
predetermine HS codes, origin and customs value of goods;

c/ Take legal
responsibility for the authenticity of statement declared and documentary
evidence submitted; information consistency between dossiers kept at
enterprises and dossiers kept at customs authorities;

d/ Follow decisions
and requests of customs authorities and customs officials during conducting
customs formalities, inspection and supervision of goods and vehicle;

dd/ Keep customs
documents records of goods which are granted clearance within 05 years from the
day on which the declaration of such goods is register, unless otherwise
provided by law; keep accounting books and documentary evidence and other
documents related to imported and exported goods which are granted clearance
for a time limit in accordance with law; submit related dossiers, information
and documents for verification at the request of customs authorities as
prescribed in Articles 32, 79 and 80 of this Law;

e/ Dispose manpower
and equipment to perform relevant jobs in order for the customs officials verify
goods and vehicle;

g/ Pay taxes and
fulfill other financial liabilities in accordance with the laws on taxes,
charges and fees and other corresponding regulations of laws.

3. Customs
declarants who are customs brokers or other persons authorized by owners of
goods and vehicle shall comply with obligations prescribed in Points a, b, c,
d, e and g, Clause 2 of this Article within the scope of authorization. Customs
declarants who are vehicle operators shall comply with obligations prescribed
at Points a, c, d, e and g, Clause 2 of this Article.

Article 19. Tasks and entitlements of customs officials

1. Strictly adhere
to laws and customs operation processes and take responsibility for the
performance of their tasks and exercise of their entitlements.

2. Instruct customs
declarants and related entities on request.

3. Conduct customs
inspection and supervision; supervise the packing, unpacking, transshipment,
loading and unloading of cargoes at places where the customs formalities are
made and places where the imported and exported goods are verified. In case of
detecting violation against law on customs, request owners of goods or vehicle,
commanders or vehicle operators or authorized persons to comply with their
requests for the inspection goods and vehicle in accordance with this Law and
the law on handling of administrative violations.

4. Take samples of
goods in the presence of customs declarants in order for customs authorities to
analyze or request an assessment of such goods.

5. Request customs
declarants to provide information and documentary evidence related to their
goods in order to ensure accuracy of HS codes, origin and customs value of
goods.

6. Request vehicle
commanders or operators to drive in proper routes, on schedule, and stop at
proper places.

7. Other tasks and
entitlements as prescribed in law.

Article 20. Customs brokers

1. Requirements for
a customs broker:

a/ There is a
business registration certificate or an enterprise registration certificate, in
which operation of good forwarding or customs brokers is stated;

b/ There are
employees in charge of customs brokerage services (hereinafter referred to as
customs employees);

c/ There is
information technology infrastructure satisfying the requirements for making
e-customs declaration and other requirements as prescribed.

2. A customs
employee must be a Vietnamese citizen who fully satisfies the following
requirements:

a/ Obtain at least a
collegiate degree in economics, law or technique;

b/ Obtain a
certificate of training in customs declaration;

c/ Obtain customs
employee’s code granted by a customs office.

3. The General
Director of Customs shall decide the recognition, suspension or termination of
customs broking; grant of certificates of training in customs declaration;
grant and revocation of customs employee’s codes.

4. Customs brokers
and customs employees shall exercise the rights and perform the obligations of
customs declarants as prescribed in Article 18 of this Law.

5. The Minister of
Finance shall provide guidance on procedures for recognition and operation of
customs brokers; procedures for grant of certificates of training in customs
declaration, and grant and revocation of customs employee’s codes.

Article 21. Customs formalities

1. While following
the customs formalities, a customs declarant shall:

2. Places where
customs documents are received, registered and examined are head offices of
Customs Departments or Customs
Sub-Departments.

3. Places of
physical inspection of goods include:

a/ Places of
inspection at the land border checkpoints, international railway stations,
international civil airports; international post offices; seaports and inland
waterway ports where import, export, exit, entry and transit operation are
carried out; inland ports of importation or exportation of goods;

b/ Head offices of
Customs Sub-Departments;

c/ Places of
centralized inspection under decisions of the General Director of Customs;

d/ Places of
inspection at facilities or works; places where trade fairs or exhibitions are
held;

e/ Places of joint
inspection by Vietnam Customs and Customs Service of neighboring countries at
the land border checkpoints;

g/ Other places
decided by the General Director of Customs in case of necessity.

4. Competent
agencies, or entities shall arrange places where customs formalities are
conducting and depots of imported and exported goods when they make planning,
design and construct land border checkpoints, international railway stations,
international civil airports; seaports and inland waterway ports where import,
export, exit, entry and transit activities; inland ports of importation or
exportation of goods; economic zones, industrial parks, non-tariff zones and
other places where import, export, exit, entry and transit activities are
carried out meeting requirements of customs inspection and supervision in
accordance with this Law.

Article 23. Time limit for customs authorities to carry out
customs formalities

1. Customs
authorities shall receive, register and verify customs documents right after
customs declarants submit such dossiers in accordance with this Law.

2. After customs
declarants satisfy all requirements for carrying out customs formalities
prescribed at Points a and b, Clause 1, Article 21 of this Law, the time limit
for customs officials to complete the verify dossiers and conduct physical
inspection of goods and vehicle following the procedure below:

b/ Complete the
physical inspection of goods within 8 working hours after customs declarants
fully produce goods to customs authorities. For goods subject to specialized
inspection of quality, health, culture, animal quarantine, plant quarantine or
food safety in accordance with corresponding regulations of law, the time limit
for completion of physical inspection of goods shall be determined from the day
on which specialized inspection results are given as prescribed.

For lots of goods in
large quantities and of many types or in case the inspection is complicated,
heads of customs authorities where customs formalities are carried out shall
decide to defer the time limit for physical inspection of goods for within 2
days;

c/ The inspection of
vehicle must ensure the timely loading and unloading of imported and exported
goods, exit and entry of passengers and customs inspection and supervision in
accordance with this Law.

3. The customs
clearance must comply with Article 37 of this Law.

4. Customs
authorities shall carry out customs formalities for goods on public holidays
and weekends and overtime hours in order to ensure timely loading and unloading
of imported and exported goods, exit and entry of passengers and vehicle or at
the request of customs declarants and in conformity with practical conditions
of customs operating locations.

Article 24. Customs document

1. A customs document comprises:

a/ A customs
declaration or documentary evidence in substitution;

b/ Relevant
documentary evidence.

As the cases maybe,
a customs declarant shall submit sale contract, commercial invoice, bill of
lading, certificate of origin of goods, import or export permit, notice of
specialized inspection results or exemption from specialized inspection, and
documentary evidence related to goods as prescribed by corresponding
regulations of law.

2. Documents in
customs documents may be paper or electronic documents. Electronic documents
must ensure the integrity and format prescribed in regulations of law on
e-transactions.

3. Customs documents
shall be submitted to customs authorities at their head offices.

In case of
application of the national single-window mechanism, specialized regulatory
bodies shall send import or export permits and notices of specialized
inspection results or exemption from specialized inspection in the electronic
form via the integrated communication system.

4. The Minister of
Finance shall set the customs declaration form, use of customs declarations and
documents in substitution of customs declarations, and cases in which relevant
documents specified in Clause 1 of this Article must be submitted.

Article 25. Time limit for submission of customs documents

1. The customs
declarations shall be submitted:

a/ After goods are
transported to places notified by customs declarants and at least 4 hours
before the exit of vehicle regarding to exported goods; , at least 2 hours
before the exit of vehicle regarding exported goods delivered by express
delivery services;

b/ Before goods
arrive at border checkpoints or within 30 days after goods arrive at border
checkpoints regarding to imported goods;

c/ As prescribed in
Clause 2, Article 69 of this Law.

2. Customs declarations
are valid for customs formalities within 15 days from the day on which they are
registered.

3. The time limit
for submission of relevant documents in customs documents:

a/ Regarding to
e-customs declaration, when customs authorities conduct examination of customs
documents and physical inspection of goods, customs declarants shall submit
paper documents in customs documents, except documents which are already
available in the national single- window communication system;

1. Classification of
goods aims to identify HS codes to serve as a basis for tax calculation and
implementation of the goods management policy. The classification of goods must
be based on customs documents, technical documents and other information
related to imported and exported goods for identification of goods’ names and
HS codes according to the list of Vietnamese imports and exports.

2. The list of
Vietnamese imports and exports consists of HS codes, names and descriptions of
goods, units of calculation and attached explanations.

3. The list of
Vietnamese imports and exports is made on the basis of full application of the
International Convention on Harmonized Commodity Description and Coding System.

The Minister of
Finance shall issue the list of Vietnamese imports and exports for uniform
application nationwide.

4. According to the
List of goods banned from import and export, the List of goods imported and
exported under permits of competent regulatory bodies, and the List of goods
subject to specialized inspection prescribed by the Government, the Minister of
Finance shall promulgate HS codes consistent with headings in the list of
Vietnamese imports and exports.

5. During a customs
inspection, customs authorities shall determine HS codes according to customs
documents, results of physical inspection or analysis and assessment of goods.
In case HS codes declared by customs declarants are rejected, customs
authorities may take goods samples in the presence of customs declarants for
analysis or requested assessment and decide HS codes of such goods. If customs
declarants disagree with results of classification given by customs
authorities, they may file complaints or lawsuits in accordance with law.

Article 27. Verification of origin of goods

1. Exported goods:

a/ Customs
authorities shall verify the origin of exported goods based on the verification
of customs declaration and documentary evidence in customs documents and
results of physical inspection of goods;

b/ If case of doubt
about the origin of exported goods, customs authorities shall request customs
declarants to provide documents related to the origin of exported goods, and
verify the origin of goods at production facilitates. While awaiting the
results of verification of goods, the exported goods may be granted clearance
as prescribed in Article 37 of this Law.

2. Imported goods:

a/ Customs authorities
shall inspect and verify the origin of imported goods based on customs
declaration, certification of origin, documents in customs documents and
results of physical inspection of goods. Certification of origin of imported
goods must be issued by competent agencies of exporting countries or
self-certified by manufacturers, exporters or importers under treaties to which
the Socialist Republic of Vietnam becomes a party;

b/ In case of doubt
about the origin of imported goods, customs authorities shall inspect and
verify the origin of goods at manufacturing countries under treaties to which
the Socialist Republic of Vietnam becomes a party. Results of origin inspection
and verification are legally valid for verification of the origin of imported
goods.

While awaiting the
results of verification , the imported goods may be granted clearance as
prescribed in Article 37 of this Law but be not entitled to particularly
preferential duty rates. Official duty payable shall be based on results of
verification of origin of goods.

3. The Minister of
Finance shall stipulate procedures, competence and time limit for verification
of the origin of goods.

1. In case customs
declarants request customs authorities to predetermine HS codes, origin and
customs value of goods to be imported or exported, they shall provide relevant
information and documents and samples of goods to be imported or exported to
customs authorities for predetermination of HS codes, origin and customs value
of goods.

In case of failure
to provide samples of goods to be imported or exported, customs declarants
shall provide technical documents related to such goods.

2. According to
regulations of law on good classification, origin and customs value and
relevant information and documents provided by customs declarants, the Customs
authorities shall predetermine HS codes, origin, and customs value of goods and
notify in writing customs declarants of results of predetermination. In case of
failure to predetermine at the request of customs declarants, customs
authorities shall notify such to customs declarants or request customs
declarants to provide additional documents.

3. Within 60 days
after receiving notices of predetermination results, if customs declarants
disagree with such results, they may request customs authorities to reconsider
such results. Customs authorities shall reconsider predetermination results and
notify them to customs declarants within regulated time limit.

4. Notices of
predetermination results are legally valid for customs authorities to carry out
customs formalities for goods are imported or exported in conformable with
relevant information and documents and goods samples provided by customs
declarants.

5. The Government
shall specify conditions, formalities and time limit for prior identification
of customs codes, origin and value; time limit for settlement of requests for
reconsideration of prior identification results; and validity duration of
documents on prior identification prescribed in this Article.

2. Customs
declaration shall be made electronically, except that customs declarants may
fill in paper customs declarations as prescribed in regulations of the
Government.

3. Registered
customs declarations are valid for customs formalities. Policies on goods
management and taxes on imported goods and exported goods are applied when the
customs declaration forms are registered, unless otherwise provided by the law
on import duty and export duty.

4. If a customs
declarant found that the declaration contains errors, he/she may make an
additional declaration in the following cases:

a/ For goods
undergone customs formalities: Before the customs authority notifies the direct
examination of the customs document;

b/ For goods granted
clearance: Within 60 days from the date of customs clearance and before the day
on which customs authority decides to conduct post-customs clearance
inspection, unless additional declaration are related to the import or export
permit; specialized inspection in terms of quality, health, culture, animal
quarantine, plant quarantine and food safety.

If customs declarants
detect errors in their customs declarations when the time limit prescribed at
Points a and b of this Clause has expired, they shall make additional
declaration and their errors shall be handled in accordance with the laws on
taxes and handling of administrative violations.

5. Customs
declarants may submit incomplete declaration or documents in substitution of
declaration for customs clearance and shall complete declaration forms within
the time limit prescribed in Articles 43 and 50 of this Law, and may make a
single customs declaration for multiple importation or exportation during a
certain period of time for certain goods items.

6. For goods which
are undergone customs formalities or for which customs formalities have been
completed but which are still subject to customs supervision, customs
declarants may change the form of importation or exportation in accordance with
the law on customs.

Article 30. Registration of customs declarations

1. Methods of
registration of customs declarations are prescribed as follows:

2. Customs
declarations may be registered after customs authorities accept the declaration
of customs declarants. The registration date shall be stated in customs
declarations.

In case the
registration of customs declaration is rejected, customs authorities shall
provide explanation in writing or by electronic method to customs declarants.

Article 31. Grounds and competence for decision on customs
inspection

According to results
of risk analysis and assessment, and information relating to the goods, heads
of customs authorities processing customs documents shall decide examination of
customs documents and physical inspection of goods.

Article 32. Verification of customs documents

When conducting the
verification of customs documents, customs authorities shall compare the
accuracy and adequacy between the customs declaration statements and their
documentary evidence in customs documents, inspect the compliance with policies
on goods management and taxes on imported and exported goods and other
corresponding regulations of law.

The verification of
customs documents shall be conducted through an e-customs data processing
system or directly by customs officials.

Article 33. Physical inspection of goods

1. The following
goods are exempted from physical inspection:

a/ Goods used for
urgent demands;

b/ Goods exclusively
used for national defense and security purposes;

c/ Goods used for
other special cases as decided by the Prime Minister.

2. If there is any
violation is detected in goods as prescribed in Clause 1 of this Article, such
goods shall be physically inspected.

3. For goods other
than those as prescribed in Clause 1 of this Article, physical inspection shall
be conducted based on the application of risk management.

4. Goods which are
live animals or plants, hard to be preserved or other special goods shall be
prioritized for inspection.

5. Physical inspection
of goods may be conducted by customs officials manually or with the aid of
machines, technical equipment or by other professional measures.

The physical
inspection of goods shall be conducted in the presence of customs declarants or
their legal representatives after customs declarations are registered and goods
are transported to places of inspection, except the cases prescribed in Article
34 of this Law.

6. The physical
inspection of goods at places for joint inspection by Vietnamese customs authorities
and customs authorities of neighboring countries shall be conducted under
agreements between Vietnam
and these countries.

7. The Minister of
Finance shall provide guidance on the physical inspection of goods.

Article 34. Physical inspection of goods in the absence of customs
declarants

1. Heads of customs
authorities in places where goods are retained shall decide and take
responsibility for the physical inspection of goods in the absence of customs
declarants in the following cases:

a/ For security protection;

b/ For hygiene and
environmental protection;

c/ Upon detection of
law violation;

d/ The customs
declarants have not conducted customs formalities at the border checkpoint
although the imported goods arrive over 30 days;

dd/ Other cases
prescribed in regulations of law.

2. Physical
inspection of goods in the absence of customs declarants shall be conducted in
the following forms:

a/ Non – intrusive
inspection;

b/ Inspection with
technical equipment and other operational measures of customs authorities;

c/ Opening goods for
direct inspection in the presence of representatives of the government
authorities at the border checkpoint, the transportation enterprises and the
enterprises trading ports and depots. An inspection record shall be made and
signed by related parties.

Article 35. Responsibility for inspection of goods and vehicle in
customs operating locations

If it is required to
carry out a specialized inspection related to quality, health, culture, animal
and plant quarantine or food safety for goods and vehicle, customs authorities
shall base themselves on the inspection results of specialized inspection
agencies to decide on customs clearance.

2. Goods subject to
specialized inspection shall be stored at border checkpoints until they are
cleared from customs formalities. When goods are permitted to be brought to
other places for specialized inspection as prescribed in regulations of law or
when goods owners request to carry goods to their storage places for
preservation, such storage places must satisfy customs supervision conditions
and the goods shall be subject to customs supervision until they are cleared
from customs formalities.

Goods owners shall
preserve and store goods at places for specialized inspection or at their
storage places until customs authorities decide customs clearance.

3. The time limit
for specialized inspection of goods must comply with corresponding regulations
of law. Specialized inspection agencies shall notify inspection results to
customs authorities within 2 working days after the inspection results are
available.

1. Release of goods
means permission for the export or import of goods by customs authorities when
the following requirements are fully satisfied:

a/ The goods fully
meet the export or import requirements but the official payable tax amounts
cannot be determined;

b/ The customs
declarants have paid taxes or have their declared and calculated payable tax
amounts guaranteed by a credit institution.

2. The time limit
for determining the official payable tax amounts is within 30 days from the day
on which the goods are released; for goods subject to assessment, this time
limit shall be determined from the date of receipt of assessment results.

3. If the customs
declarants disagree with payable tax amounts determined by customs authorities,
they have rights to lodge complaints. The lodging and settlement of complaints
must comply with the Law on Complaints.

Article 37. Customs clearance for goods

1. Goods shall be
cleared from customs formalities after such formalities are completed.

2. In case customs
declarants have completed customs formalities, but have not paid or fully paid
payable tax amounts within the regulated time limit, their goods may be cleared
from customs formalities when they have such payable tax amounts guaranteed by
a credit institution or enjoy a tax payment time limit in accordance with the
tax law.

3. In case goods
owners are fined by customs authorities or competent regulatory bodies for
their customs-related administrative violations and their goods are permitted
for export or import, such goods may be cleared from customs formalities if the
goods owners have paid the fines or have their payable fines guaranteed by a
credit institution for implementing the fining decisions.

4. For goods subject
to inspection, analysis or assessment to determine whether or not they fully
satisfy the export or import requirements, customs authorities shall permit
customs clearance only after the goods are determined that to be eligible for
export or import on the basis of inspection, analysis or assessment conclusions
or inspection exemption notices of specialized inspection agencies in
accordance with law.

5. Goods used for
urgent requirements; goods exclusively used for security and defense purposes;
and diplomatic bags, consular bags and luggage of agencies, organizations or
individuals entitled to privileges or immunities shall be cleared from customs
formalities under Articles 50 and 57 of this Law.

Article 38. Objects, methods and duration of customs supervision

1. Objects of
customs supervision include goods, vehicle and domestic vehicle which transport
goods currently subject to customs supervision.

a/ Imported goods
shall be subject to customs supervision from the day on which they arrive at
customs operating locations until they are granted clearance, released and
brought out of these areas;

b/ Exported goods
exempt from physical inspection shall be subject to customs supervision from
the day on which they are granted clearance until they are brought out of
customs operating locations. Exported goods subject to physical inspection
shall be subject to customs supervision from the day on which the physical
inspection starts until the goods are brought out of customs operating
locations;

c/ Goods in transit
shall be subject to customs supervision from the day on which they arrive at
the first border checkpoint of importation until they are brought out of the
last border checkpoint of exportation;

d/The duration of
customs supervision applied to vehicle must comply with Article 68 of this Law.

Article 40. Responsibilities of customs declarants and commanders
or drivers of vehicle in customs supervision

1. Comply with, and
create requirements for customs authorities to conduct, customs supervision in
accordance with this Law.

2. Preserve the
original requirements and customs seals of goods; to transport goods according
to routes, itineraries and time accepted by customs authorities. Customs
declarants shall take responsibility for the loss, missing or damage of goods
in accordance with law.

3. Use goods
strictly according to the purposes declared to customs authorities.

5. Produce dossiers
and goods to customs authorities for inspection upon request.

6. In force
majeure events in which the original conditions or customs seals of goods
cannot be maintained or goods are not transported according to proper routes,
itineraries and time, after taking necessary measures to limit and prevent
possible losses, customs authorities shall be immediately informed for
handling; if unable to immediately notify the events to customs authorities,
the public security agencies, border guards or coast guards shall be informed
as appropriate for certification.

1. Arrange places
for installation of technical equipment and facilities serving customs
supervision at the request of customs authorities.

2. Connect their
goods management communication systems with customs authorities’ e-customs
clearance systems for managing goods currently subject to customs supervision
which are brought in for storage or brought out of the areas of ports, depots.

3. Fully comply with
regulations on management, statistics and archive of documents, books and data
of goods brought in for storage or brought out of the areas of ports, depot,
and produce and provide these documents, records and data to customs
authorities upon request.

c/ Carry out
e-customs formalities and e-tax formalities; have an information technology
program for managing its export and import activities connected with the
customs authority’s network;

d/ Make via-bank
payment;

dd/ Have its
internal control system;

e/ Strictly observe
accounting and audit regulations.

2. Privileged
enterprises in countries or territories that have signed with Vietnam
agreements on mutual recognition of privileged enterprises may apply the
privilege in accordance with this Law.

3. The Government
shall specify requirements and formalities for recognition, extension,
suspension, stoppage, privilege and management of enterprises entitled to the
privilege.

Article 43. Privilege given to enterprises

1. Exemption from
examination of relevant documentary evidence in customs documents and exemption
from physical inspection of goods in the course of carrying out customs
formalities, except cases in which law violation are detected or random
inspection is needed to assess law compliance.

2. Follow customs
formalities with incomplete customs declarations or documentary evidence in
substitution of customs declarations. Within 30 days from the date of
registration of incomplete customs declarations or submission of documentary
evidence in substitution of customs declarations, customs declarants shall
submit complete customs declarations and relevant documentary evidence in
customs documents.

3. Be prioritized
when carrying out tax formalities for goods in accordance with the law on
taxation.

b/ Goods temporarily
imported shall be subject to customs inspection and supervision from the day on
which customs formalities for temporary import are carried out until the goods
are re-exported out of the Vietnamese territory; customs declarants or
enterprises dealing in goods temporary import shall preserve temporarily
imported goods throughout the period of storage in Vietnam and re-export such goods.

3. Temporarily
imported goods shall be re-exported within the regulated time limit;
temporarily imported goods which are not re-exported but used for domestic sale
must go through customs formalities like imported goods.

Article 47. Customs inspection and supervision of goods sold at
duty-free shops

1. Goods sold at
duty-free shops must go through customs formalities at the Customs
Sub-Departments managing these shops.

2. Customs
inspection and supervision of goods sold at duty-free shops are regulated as
follows:

a/ Goods sold at
duty-free shops shall be stored at duty-free shops or warehouses of duty-free
goods-selling enterprises which meet customs supervision requirements. The
goods storage duration must not exceed 12 months from the day on which the
customs formalities are completed. The head of the Customs Branch managing
duty-free shops may grant a single extension within 12 months for cases with
reasonable grounds;

b/ Goods sold at
duty-free shops shall be subject to customs inspection and supervision from the
time customs formalities are carried out until the goods are sold, exported or
handled in accordance with law.

3. Goods temporarily
imported for sale at duty-free shops which are used for domestic sale must go
through customs formalities like imported goods.

b/ Machinery,
equipment and professional tools which are used in a specified duration;

c/ Machinery,
equipment, means for construction, molds and models for manufacture or
construction under hire or borrowing contracts;

d/ Components and
parts imported by ship owners for replacement or repair of foreign seagoing
ships and aircraft;

dd/ Goods for fairs,
exhibitions or product displays;

e/ Other goods as
prescribed.

2. Temporarily
exported goods shall be re-imported and temporarily imported goods shall be
re-exported within regulated time limits and must go through customs
formalities.

3. Temporarily
exported goods or temporarily imported goods under the same customs declaration
may be re-imported or re-exported in different shipments under different
re-import or re-export customs declarations.

4. Temporarily
exported goods which are not re-imported or temporarily imported goods which
are not re-exported but are sold, given as gifts or exchanged must go through
customs formalities like exported or imported goods.

5. The Government
shall provide guidance on this Article.

Article 49. Customs inspection and supervision of goods being
gifts

1. Goods being gifts
must go through customs formalities; for goods subject to conditional export or
import, regulations on goods subject to conditional export or import shall be
complied with.

It is prohibited to
export or import goods being gifts in the list of goods banned from export or
import.

2. Quotas for
duty-exempt goods being gifts must comply with the law on taxation.

Article 50. Customs inspection and supervision of goods used for
urgent requirements and goods exclusively used for security and defense
purposes

1. Goods used for urgent
requirements means goods serving the remedy of consequences of natural
disasters or epidemics or goods to meet urgent relief requirements.

Goods used for
urgent requirements shall be certified in writing by competent regulatory
bodies.

Customs declarants
may use incomplete customs declarations or documentary evidence in substitution
of customs declarations for carrying out customs formalities. According to
incomplete customs declarations or documentary evidence in substitution of
customs declarations, customs authorities shall to decide whether to grant
customs clearance for goods.

Within 30 days from
the day on which the incomplete customs declarations are registered or
documentary evidence in substitution of customs declarations is submitted,
customs declarants shall submit the complete customs declarations and relevant
documents in customs documents.

2. Goods exclusively
used for security and defense purposes:

a/ Goods exclusively
used for security and defense purposes shall be certified in writing by the
Minister of National Defense or the Minister of Public Security; customs
declarants may use incomplete customs declarations for carrying out customs
formalities. According to incomplete customs declarations, customs authorities
decide whether to grant customs clearance for goods

Within 30 days from
the day on which of registration of incomplete customs declarations, customs
declarants shall submit complete customs declarations and relevant documentary
evidence in customs documents;

b/ Goods exclusively
used for security and defense purposes which are subject to confidentiality
requirements as certified in writing by the Minister of National Defense or the
Minister of Public Security shall be exempted from customs declaration and
physical inspection.

1. Goods traded or
exchanged by border residents means goods serving daily-life and normal
production activities of border residents of Vietnam
and border residents of countries bordering on Vietnam.

2. Goods traded or
exchanged by border residents are subject to customs inspection and
supervision; with regard to places where customs authority is not available,
such goods shall be subject to inspection and supervision by border guards in
accordance with this Law.

1. Goods exported or
imported through post or express delivery services must go through customs
formalities and are subject to customs inspection and supervision.

2. International
post service providers or express delivery service providers that are
authorized to make customs declaration shall perform the responsibilities of
customs declarants prescribed in Article 18 of this Law, and may transfer and
deliver goods only after the goods are granted clearance.

Article 53. Customs inspection and supervision of personal
belongings

Personal belongings
of individuals, families or organizations must follow customs formalities and
be subject to customs inspection and supervision.

Exporters or
importers of goods being personal belongings must have documents proving their
residence and operation in Vietnam
or overseas.

Article 54. Customs inspection and supervision of luggage of
persons on exit or entry

1. Luggage of
persons on exit or entry is subject to customs inspection and supervision at
border checkpoints.

2. Luggage of
persons on exit or entry which exceeds duty-exempt quotas must go through customs
formalities like exported or imported goods.

Persons on exit or
entry may consign luggage in border checkpoint warehouses and receive them back
upon entry or exit.

3. Quotas for
tax-exempt luggage must comply with the law on taxation.

1. Persons on exit
or entry who carry foreign currencies in cash, Vietnam dong in cash, negotiable
instruments, gold, precious metals and gems are subject to customs inspection
and supervision.

2. Persons on entry
who carry along foreign currencies in cash, Vietnam
dong in cash, negotiable instruments, gold, precious metals and gems in excess
of quotas prescribed by the State Bank of Vietnam shall make customs
declaration at border checkpoints.

3. Persons on exit
who carry along foreign currencies in cash, Vietnam
dong in cash, negotiable instruments, gold, precious metals and gems in excess
of quotas prescribed by the State Bank of Vietnam
shall make customs declaration and produce papers at border checkpoints under
regulations of the State Bank of Vietnam.

Article 56. Customs inspection and supervision of goods on vehicle

1. Goods being
articles on vehicle are not required to follow customs formalities but are
subject to customs inspection and supervision.

1. Privileges and
immunities provided in this Law include privileges and immunities in customs
declaration and inspection.

2. Diplomatic bags
and consular bags are exempted from customs declaration and inspection.

Luggage and vehicle
of entities entitled to privileges or immunities under regulations on
privileges or immunities for Vietnam-based diplomatic missions, consulates and
representative offices of international organizations are exempted from customs
inspection.

3. When there are
reasonable grounds that diplomatic bags or consular bags are misused for the
purposes in contravention of a treaty on diplomatic relationships or consular
relationships to which the Socialist Republic of Vietnam becomes a party, or
when luggage or vehicle contain goods on the list of goods banned from import
or export or goods ineligible for privileges or immunities, the General
Director of Customs shall decide on the handling thereof in accordance with the
provisions of such treaty.

a/ Goods that are
declared by their owners to be abandoned or of which abandonment is proved by
acts of their owners.

The abandonment of
goods or an act taken by goods owners to prove the abandonment of goods which
show violation of law is not accepted;

b/ Goods that have
been imported for more than 90 days from the day on which their arrival at
border checkpoints but left unclaimed;

c/ Goods collected
by port and depot enterprises during the process of goods loading and
unloading;

d/ Goods imported
outside bills of lading or manifests but left unclaimed.

2. Where customs
authorities have reasonable grounds to determine that the goods specified in
Clause 1 of this Article are smuggled goods, such goods shall be handled in
accordance with law.

3. The goods as
prescribed in Points b, c, and d, Clause 1 of this Article which are left
unclaimed shall be publicly announced in the mass media. Within 60 days from
the day on which of public announcement, if goods owners come and claim such
goods, they shall follow customs formalities and pay a fine in accordance with
the law on handling of administrative violations. If such goods are left
unclaimed, they shall be handled under Clause 6 of this Article.

4. The goods
specified in Clause 1 of this Article which are perishable, frozen, toxic and
dangerous chemicals and almost expired goods shall be promptly handled in
accordance with this Law and other corresponding regulations of law.

5. Port and depot
enterprises shall arrange ports, depots which satisfy the customs supervision
requirements for storing goods in stock; and cooperate with competent agencies
in handling stagnant goods under Clause 6 of this Article.

6. Stagnant goods shall
be handled as follows:

a/ Customs
authorities shall handle stagnant goods in accordance with law. In case of sale
of goods in stock, proceeds from the sale shall be remitted into the state
budget after subtracting sale expenses and retention at ports and warehouses at
port and depot enterprises.

b/ For polluting
goods, owners and drivers of vehicle or persons authorized by owners of vehicle
shall transport such goods out of the Vietnamese territory. In case owners or
drivers of vehicle or persons authorized by owners of vehicle are
unidentifiable, customs authorities shall take charge, and cooperate with port
and depot enterprises, local administrations and related agencies in,
destroying such goods.

Section 4.
CUSTOMS INSPECTION AND SUPERVISION OF GOODS IMPORTED FOR EXPORT PROCESSING AND
PRODUCTION

Article 59. Responsibilities of customs authorities in customs
inspection and supervision of goods imported for export processing and
production

1. Goods being
materials and supplies imported for export processing and production shall be
subject to customs inspection and supervision from the importing date, during
the process of production until products are exported or their use purposes are
changed.

2. Customs
authorities shall:

a/ Inspect
processing and production establishments, processing and production capability
of entities importing materials and supplies for export processing and
production;

b/ Inspect the use
of imported materials and supplies in the export processing and production
process and quantity of stagnant goods of entities engaged in export processing
and production;

c/ Inspect the
finalization, management and use of materials and supplies of entities
importing materials and supplies for export processing and production;

3. Customs
inspection and supervision prescribed in this Article shall comply with the
risk management rule.

Article 60. Responsibilities of entities engaged in export
processing and production

1. Notify customs
authorities of export processing and production establishments.

2. Use materials and
supplies imported for the export processing and production purpose. In case the
use purpose is changed, to follow customs formalities in accordance with this
Law.

3. Store exported
goods, materials and supplies used for export processing and production in
production areas. In case of storage outside production areas, approval of
customs authorities is required.

4. Fully comply with
regulations on management, accounting, statistics and archive of documents,
books and data on goods brought into or out of processing and production
establishments; to produce books, documents and goods to customs authorities
for inspection.

5. Make finalization
reports on management and use of imported materials and supplies and exported
goods in accordance with the law on customs.

1. Goods shall be
stored in bonded warehouses within 12 months from the date of their
consignment. In case of having reasonable grounds, directors of Customs
Departments in charge of managing bonded warehouses may extend this time limit
once for not more than 12 months.

2. The time limit
for storing materials and supplies in tax suspension warehouses for export
production is 12 months from the date of their consignment. In case of having
reasonable grounds according to requirement of the production process, heads of
Customs Sub-Departments in charge of tax suspension warehouses may grant an
extension for the time limit. The extension must be conformable with the
production cycle.

3. Goods brought
into CFSs include imported goods which have not been granted clearance,
exported goods which have been granted clearance or exported goods for which
customs declarations have been registered but physical inspection will be
conducted at CFSs.

Goods shall be
stored in CFSs within 90 days from the day on which they are brought into such
CFSs. For reasonable grounds, heads of Customs Sub-Departments managing CFSs
may extend the time limit once for not more than 90 days.

1. Enterprises
dealing in bonded warehouses and owners of goods stored in bonded warehouses
have the following rights and obligations:

a/ Enterprises
dealing in bonded warehouses may perform contracts on storing goods in their
bonded warehouses and move the goods in their bonded warehouses according to
agreements with goods owners.

Enterprises dealing
in bonded warehouses shall comply with requests of customs authorities for
goods inspection. Once every three months, enterprises dealing in bonded
warehouses shall notify in writing Customs Departments in charge of bonded
warehouses of actual requirements of the goods and the operation of the bonded
warehouses.

b/ Goods owners may
consolidate packing, categorize goods or take goods samples under the
supervision of customs officials and may transfer the ownership of such goods.
The transfer of goods from one bonded warehouse to another must be approved in
writing by directors of Customs Departments in charge of bonded warehouses
where such goods are stored.

2. Owners of tax
suspension warehouses have the following rights and obligations:

b/ Arrange, re-pack
and move the goods in the tax suspension warehouses;

c/ Notify in advance
customs authorities of tentative plans for bringing materials and supplies from
tax suspension warehouses to production;

d/ Notify in writing
Customs Departments in charge of tax suspension warehouses of the actual
requirements of the goods and the operation of their tax suspension warehouses
once every three months;

dd/Make a general
list of import customs declarations and the total quantity of materials and
supplies that have been brought into tax suspension warehouses and a general
list of export customs declarations and the total quantity of exported goods in
the previous year and send them to Customs Departments in charge of tax
suspension warehouses not later than January 31 every year.

3. Goods owners,
enterprises dealing in CFSs and CFS providers have the following rights and
obligations:

a/ Goods owners may
transfer of the ownership of the goods, pack, re-pack, consolidate, repair and
preserve goods;

b/ CFS providers may
break bulk or load shipments of different owners in the same container, arrange
or re-arrange stored goods;

c/ Once every three
months, enterprises-dealing in CFSs shall notify in writing Customs Departments
in charge of CFSs of the actual requirements of the goods and their operation.

4. Enterprises
dealing in bonded warehouses, enterprises dealing in CFSs and owners of tax
suspension warehouses shall comply with regulations on accounting and
statistics, be equipped with technical means and equipment to manage goods electronically
and connected to customs authorities’ network for customs inspection and
supervision in accordance with this Law.

4. In the course of
transporting goods under customs supervision, if customs declarants wish to
transship, warehouse or divide shipments, change the transportation mode or perform
other jobs, they shall notify such to customs authorities and obtain their
approval before implementation. Customs authorities shall reply within two
hours after receiving customs declarant’s notices.

Article 65. Transportation routes and duration

1. Goods under
customs supervision must be transported along proper routes, through proper
border checkpoints and within proper time limit.

2. Routes for
transportation of transited goods are prescribed in regulations of the Minister
of Transport.

3. Routes for
transportation of goods from border checkpoint to border checkpoint are
registered by customs declarants and accepted by customs authorities that
receive and process customs documents.

Section 7.
CUSTOMS FORMALITIES, INSPECTION AND SUPERVISION OF VEHICLE

Article 66. Notification of information on vehicle

Owners and drivers
of vehicle, persons authorized by owners of vehicle or persons issuing bills of
lading shall directly notify customs authorities or via the national
single-window communication system of imported and exported goods and
passengers on exit or entry aboard vehicle before their entry or exit.

Article 67. Customs clearance places for vehicle

Vehicle on exit or
entry must go through border checkpoints.

Vehicle on entry
must undergo customs formalities at the first entry border checkpoint. Vehicle
on exit must undergo customs formalities at the last border checkpoint for
exit.

1. Foreign
commercial vehicle on entry, exit or in transit must go along the proper
routes, be subject to customs supervision from day on which they arrive at
customs operating locations, during their movement and to the day on which they
leave the Vietnamese territory.

2. Vietnamese
commercial vehicle on entry must be subject to customs supervision from the day
on which they arrive at customs operating locations to day on which all
imported goods carried by the vehicle are unloaded for import procedure
completion.

Vietnamese
commercial vehicle on exit must be subject to customs supervision from the day
on which the exported goods are loaded to the day on which they leave the
Vietnamese territory.

3. Non-commercial
vehicle on entry, exit or in transit must be subject to customs inspection and
supervision when carrying out customs formalities at entry or exit border
checkpoints or other places as prescribed.

4. When there are
reasonable grounds that smuggled goods are hidden on board vehicle and there
are other signs of law violation, heads of customs authorities where customs
formalities for vehicle are carried out, heads of customs control squads may
decide to temporarily postpone the departure or stop the vehicle for search.
Such search must comply with law and decision issuers shall take responsibility
before law for their decisions.

Article 69. Customs formalities for vehicle

1. When carrying out
customs formalities for vehicle, owners and drivers of vehicle or persons
authorized by owners of vehicle shall make customs declaration; submit or produce
bills of lading for carrying out customs formalities; supply information and
documents related to goods and items on vehicle.

Where relevant
documents have satisfied requirements of the customs inspection, owners and
drivers of vehicle or persons authorized by owners of vehicle are not required
to fill in the customs declarations, except for baggage, imported or exported
goods of people on exit or entry aboard their vehicle.

2. Time limits for
declaration and submission of customs declarations and relevant documents are
prescribed as follows:

a/ For vehicle in
transit, immediately after their arrival at the first entry border checkpoint
and before they go through the last border checkpoint for exit;

b/ For seagoing
vehicle on entry, within 2 hours after the port authorities announce that these
vehicle have arrived at the places for pilot embarkation; for seagoing vehicle
on exit, within 1 hour before they exit;

c/ For air vehicle
on exit or entry, immediately after their arrival at the border checkpoint and
before carriers stop carrying out formalities for receiving exported goods and
passengers on exit;

d/ For railway, land
and river way vehicle on exit or entry, immediately after their arrival at the
first entry border checkpoint and before they go through the last border
checkpoint for exit.

3. Military vehicles
and other vehicle used for national defense and security purposes must go
through customs formalities and be subject to customs inspection and
supervision.

4. The Government
shall stipulate customs formalities and customs inspection and supervision of
vehicle.

The transshipment,
carriage transfer, carriage detachment, loading and unloading of goods and
baggage aboard vehicle which are subject to customs inspection and supervision
may be conducted when obtaining approval of customs authorities.

Goods handled
through transshipment, carriage transfer and carriage detachment must have
their packing, boxes and parcels kept intact.

1. Vehicle used for
international transportation may be used for domestic goods transportation, if
they are permitted by competent regulatory bodies and satisfy customs
supervision requirements regulated by the Minister of Finance. 2. Vehicle used
for domestic transportation may also be used for transportation of imported and
exported goods subject to customs supervision, if they are permitted by
competent regulatory bodies and satisfy customs supervision requirements
regulated by the Minister of Finance.

Article 72. Responsibilities of heads at airports, seaports and
international railway stations

Heads of competent
agencies and organizations at airports, seaports and international railway
stations shall notify customs authorities of arrival and departure times and
stop places of seagoing ships, aircraft and international transportation
trains; and time for goods loading onto and goods unloading from seagoing
ships, aircrafts and international transportation trains.

1. Holders of
intellectual property rights protected in accordance with the law on intellectual
property have the right to request customs authorities to apply inspection and
supervision methods or postpone customs formalities for imported and exported
goods showing signs of intellectual property right infringement.

2. Customs
authorities may decide to postpone customs formalities for imported or exported
goods when intellectual property rights holders or legally authorized persons
make written requests and show evidence of their lawful holding of intellectual
property rights and evidence of infringements thereupon and have paid a deposit
or produced documents on guarantee by credit institutions as security for
payment of damage compensation and expenses as prescribed which may arise due
to wrong requests for postponement of customs formalities.

3. Provisions on
postponement of customs formalities for imported and exported goods showing
signs of intellectual property right infringement as prescribed in this Law are
not applicable to humanitarian aid goods, personal belongings, goods eligible
for privileges and immunities, baggage, donations and gifts within the
duty-free quota and transited goods.

1. An intellectual
property rights holder may directly or through legally authorized persons send
his written requests to customs authorities for customs inspection and
supervision or temporary suspension of customs formalities for imported and
exported goods showing signs of intellectual property right infringement.

2. In case of
request for customs inspection and supervision, the intellectual property
rights holder or legally authorized person shall pay charges and fees
prescribed by the law on charges and fees and provide customs authorities with
the following materials:

a/ A written
request; written authorization in case of authorized submission of request;

b/ A copy of
protection title for industrial property rights or another materials proving
industrial property rights which are currently protected in Vietnam or a copy
of the certificate of registration of industrial property licensing contract; a
copy of the certificate of registration of copyright, copyright-related rights
or rights to plant varieties or another materials proving copyright,
copyright-related rights or rights to plant varieties;

d/ A list of lawful
importers or exporters of goods requiring supervision; a list of persons likely
to export or import intellectual property right-infringing goods.

The time limit for
application of customs inspection and supervision measures for goods requiring
protection of intellectual property rights is 2 years from the day on which the
customs authority accepts the request of the intellectual property rights
holder. This time limit may be granted extension for another 2 years but must
not exceed the duration of protection of the concerned intellectual property
subject matter in accordance with the Law on Intellectual Property.

3. In case of
requesting postponement of customs formalities, the intellectual property
rights holder or legally authorized person shall provide the customs authority
with the materials as prescribed in Clause 2 of this Article and pay a sum of
money or submit documents on guarantee by a credit institution equal to 20% of
the value of the goods shipment in the contract or at least VND 20 million if
the value of the suspected infringing goods shipment is not identified to pay
damage compensation and expenses as prescribed which may arise due to wrong
request for postponement of customs formalities.

Article 75. Receipt and handling of written requests for customs
inspection and supervision and postponement of customs formalities

1. Procedures for
postponement of customs formalities for requesters whose inspection and
supervision requests are accepted by customs authorities shall be carried out
as follows:

a/ When detecting
shipments which show signs of intellectual property right infringement, the
customs authority shall postpone customs formalities and promptly notify such
in writing to the requester;

b/ Within 3 working
days after receiving the customs authority’s notice, if the requester does not
require postponement of customs formalities, the customs authority shall
continue carrying out customs formalities under regulations.

In case the
requester requires postponement and pays a deposit and submits a document on
guarantee as prescribed in Clause 3, Article 74 of this Law, the customs
authority shall decide to postpone customs formalities.

2. In case
intellectual property rights holders make requests for postponement of customs
formalities for goods showing signs of intellectual property right infringement
but make no written request for customs inspection and supervision, customs
authorities shall decide to postpone customs formalities if the requirements prescribed
in Clause 3, Article 74 of this Law are satisfied.

3. The time limit
for postponement of customs formalities is 10 working days from the day on
which the customs authority issues the decision. In case the requester has a
plausible reason for postponement, this time limit may be extended but must not
exceed 20 working days, provided the requester pays an additional sum of money
or submits an additional document on guarantee as prescribed in Clause 3,
Article 74 of this Law.

4. Upon expiration
of the postponement duration as prescribed in Clause 3 of this Article, if the
requester for postponement of customs formalities initiates no civil lawsuit
and the customs authority decides not to handle the case according to
formalities for handling of administrative violations, the customs authority
shall continue carrying out customs formalities for the shipment.

In case the
requester for postponement of customs formalities withdraws the request and the
customs authority decides not to handle the case according to formalities for
handling of administrative violations before the expiration of the temporary
suspension duration, the customs authority shall immediately continue carrying
out customs formalities for the shipment.

7. The time limit
for tax payment (if any) is determined from the day on which the customs
authority decides to continue carrying out customs formalities for the
shipment.

Section 9.
POST-CUSTOMS CLEARANCE INSPECTION

Article 77. Post-customs clearance inspection

1. Post-customs
clearance inspection means inspection carried out by customs authorities of
customs documents, accounting books and documents and goods-related documents
and data; and a physical inspection of goods where necessary and requirements
which are required to meet after such goods are granted clearance.

Post-customs
clearance inspection aims to assess the accuracy and truthfulness of documents
and dossiers that are declared, submitted and produced by customs declarants to
customs authorities; and observance by customs declarants of the law on customs
and other laws related to the management of imported and exported goods.

2. Post-customs
clearance inspection shall be caưied out at customs authorities or premises of
customs declarants.

Premises of customs
declarants include their head offices, branches, stores and goods production
and preservation establishments.

3. The time limit
for post-customs clearance inspection is 5 years from the day on which of
customs declaration registration.

Article 78. Cases of post-customs clearance inspection

1. Inspection in
case there are violation of the law on customs and other laws relevant to the
management of imported and exported goods.

2. In cases other
than those as prescribed in Clause 1 of this Article, post-customs clearance
inspection shall be carried out based on the application of risk management.

The inspection duration
is determined in the inspection decision provided that it is not more than 5
working days.

2. A decision on
post-customs clearance inspection must be sent to the customs declarant within
3 working days from the day on which of it is signed and at least 5 working
days before the inspection is conducted.

The customs
declarant shall explain and provide documents and documentary evidence related
to the dossier under inspection at the request of the customs authority.

In the course of
inspection, the customs declarant may explain and additionally provide customs
document-related information and documents.

3. The handling of
inspection results is regulated as follows:

a/ If provided
information and documentary evidence and explained statements prove that customs
declaration contents are correct, the customs document is accepted;

b/ If nothing proves
that customs declaration contents are correct or the customs declarant fails to
provide documents and documents and give explanations according to inspection requirements,
the customs authority shall decide on handling in accordance with the laws on
taxes and on handling of administrative violations.

4. Within 5 working
days after an inspection is completed, the inspection decision issuer shall
sign and send the notice of inspection results to the customs declarant.

1. Competence to
make a decision on post-customs clearance inspection:

a/ The General
Director of Customs and Director of the Department for Post-Customs Clearance
Inspection shall make a decision on post-customs clearance inspection
nationwide;

b/ Directors of
Customs Departments shall make a decision on post-customs clearance inspection
in localities under their management.

In case of
inspection of enterprises which are not located in administrative divisions
under their management, Customs Departments shall report to the General
Department of Customs for consideration and assignment of other units to
conduct inspection.

The inspection and
assessment of law observance of customs declarants must comply with annual
post-customs clearance inspection plans promulgated by the General Director of
Customs.

2. Duration of
post-customs clearance inspection:

a/ The duration of
post-customs clearance inspection shall be determined in the inspection
decision provided that it is not more than 10 working days. The inspection
duration is determined from the day on which the inspection begins. In case the
scope of inspection is large and matters are complicated, the inspection
decision issuer may grant an extension of the inspection duration once for not
more than 10 working days.

b/ The decision on
post-customs clearance inspection must be sent to the customs declarant within
3 working days from the day on which it is signed and within 5 working days
before the inspection is conducted, except the cases as prescribed in Clause 1,
Article 78 of this Law.

3. Order and
formalities for post-customs clearance inspection:

a/ Announce the
post-customs clearance, inspection decision before the inspection is conducted;

b/ Compare declared
statements with accounting books and documents, financial statements, related
documents and actual requirements of imported and exported goods within the
scope and content of the post-customs clearance inspection decision;

c/ Make a written
record of post-customs clearance inspection within 5 working days after the
inspection is concluded;

d/ Within 15 working
days after the inspection is concluded, the inspection decision issuer shall
sign the inspection conclusion and send it to the customs declarant. In case
the inspection conclusion requires expert opinions of a competent agency, the
time limit for signing the inspection conclusions is determined from the day on
which the competent agency gives its opinions. Competent professional agencies
shall give their opinions within 30 days from the date of receiving requests of
customs authorities;

dd/ Handling
according to the competence of customs officials or transferring the case to a
competent authority for handling according to inspection results.

4. If customs
declarants fail to abide by inspection decisions, explain and provide documents
and documents within the prescribed time limit to customs authorities, customs
authorities shall base themselves on collected and verified documents and
materials to make a decision on handling in accordance with the laws on taxes
and handling of administrative violations or conduct specialized inspection in
accordance with law.

1. The General
Director of Customs, the Director of the Department for Post-Customs Clearance
Inspection and Directors of Customs Departments have the following tasks and
entitlements:

a/ Issue inspection
decisions and set up inspection teams;

b/ Extend the
inspection duration where necessary;

c/ Issue inspection
conclusions; handle inspection results; make a decision on handling in
accordance with the laws on taxation and handling of administrative violations
or propose competent persons to make a decision on handling in accordance with
law;

d/ Settle complaints
and denunciations in accordance with law.

2. Heads of
inspection teams have the following tasks and entitlements:

a/ Organize and
direct their team members to conduct inspection with contents, subjects and
within time limits in inspection decisions;

b/ Request customs
declarants to provide information, documents and written explanations about
issues related to inspection contents, produce goods for inspection when
necessary and requirements permit;

c/ Make written
records of, and report to competent authorities for handling on, custom
declarants’ acts of failing to abide by, obstructing or delaying the
implementation of inspection decisions;

d/ Temporarily seize
and seal documents and material evidence in case customs declarants show signs
of dispersal and destruction of documents and material evidence related to law
violations;

dd/ Make and sign
written records of inspection;

e/ Report on
inspection results to inspection decision issuers and take responsibility for
the accuracy, truthfulness and objectiveness of their reports.

3. Inspection team
members have the following tasks and entitlements:

a/ Perform tasks
assigned by inspection team heads;

b/ Report on results
of performance of their assigned tasks to inspection team heads; to be held
responsible before law and inspection team heads for the accuracy, truthfulness
and objectiveness of their reports;

c/ Make and sign
written records of inspection as assigned by inspection team heads.

COLLECTION OF
TAXES AND OTHER AMOUNTS PAYABLE ON IMPORTED AND EXPORTED GOODS

Article 83. Responsibilities of customs declarants for
declaration, calculation and payment of taxes and other amounts payable

1. Declare and
calculate taxes in an accurate, truthful and complete manner and on time and
take responsibility for their tax declaration and calculation.

2. Pay taxes and
other amounts payable in full and on time in accordance with the laws on taxes,
charges, and fees and other corresponding regulations of law.

3. Comply with
decisions of customs authorities on taxes and other amounts payable in
accordance with the laws on taxes, charges and fees and other corresponding
regulations of law.

Article 84. Responsibilities of customs authorities for
collection of taxes and other amounts payable

1. The General
Department of Customs shall organize the collection of taxes and other amounts
payable on imported and exported goods; and apply measures to ensure the
correct and full collection of taxes and other amounts payable in accordance
with the laws on taxes, charges and fees and other corresponding regulations of
law.

Article 85. Determination of tax rates, time of tax calculation,
time limits of tax payment for imported and exported goods

According to HS
codes and tax policies applicable to imported and exported goods, the
determination of tax rates for imported and exported goods shall be effective
at the time of tax calculation.

The time of tax
calculation and time limits for tax payment for imported and exported goods
shall comply with the law on taxation.

Article 86. Customs value

1. Customs value is
used as a basis for the calculation of import and export duties and making of
statistics on imported and exported goods.

2. Customs value of
exported goods means selling prices of such goods when they arrive at border
checkpoints of exportation, excluding international insurance cost and freight.

3. Customs value of
imported goods means payable actual prices determined when they arrive at the
first border checkpoint of importation in compliance with Vietnamese law and
treaties to which the Socialist Republic of Vietnam becomes a party.

4. The exchange rate
for tax calculation means the exchange rate between Vietnam dong and a foreign
currency announced by the State Bank of Vietnam at the time of tax calculation.
In case the State Bank of Vietnam fails to announce the exchange rate at the
time of tax calculation, the last announced exchange rate applies.

5. The Government
shall provide guidance on this Article.

Chapter V

TACKLING OF
SMUGGLING AND ILLEGAL CROSS-BORDER TRAFFICKING OF GOODS

Article 87. Tasks of customs authorities in the tackling
smuggling and illegal cross-border trafficking of goods

1. Within the area
of competence, customs authorities shall organize the performance of the task
of tackling smuggling and illegal cross-border trafficking of goods.

2. Customs
authorities may set up full-time units to perform the task of tackling and
illegal cross-border trafficking of goods.

1. Within their
customs operating locations customs authorities shall conduct customs
inspection, supervision and control of goods and vehicle to take the initiative
in tackling smuggling and illegal cross-border transportation of goods.

In case agencies,
organizations or individuals detect acts of smuggling or illegal cross- border
transportation of goods while goods and carrying vehicles have not been taken
out of custom operation areas, they shall immediately report such to customs
authorities for inspection and handling.

In case there are
reasonable grounds that goods are smuggled or illegally transported across the
border or carrying vehicles are moving out of customs operating locations,
customs authorities shall continue pursuing them and notify such to police
offices, border guards, marine police officers and market managers in their
localities for cooperation and concurrently apply measures to prevent and
handle them in accordance with law. The halt and pursuit of foreign vehicles
traveling in Vietnam’s sea areas comply with the Law on Sea Areas of Vietnam.

2. In case related
regulatory bodies have reasonable grounds that smuggling or illegal
cross-border trafficking of goods is committed while goods or carrying vehicles
have been taken out of customs operating locations, they shall, within their
competence, inspect and handle such acts in accordance with law. Customs
authorities shall cooperate with related regulatory bodies in applying measures
to tackle smuggling and illegal cross-border transportation of goods.

3. For goods subject
to customs supervision which are transported on routes, customs authorities
shall apply customs measures in supervision. When detecting law violations,
customs authorities shall take charge, and cooperate with related regulatory
bodies in, inspecting and handling violations in accordance with law.

4. In internal
waters, territorial waters and contiguous zones, customs authorities shall
cooperate with one another in conducting patrol and control activities to
prevent smuggling and illegal cross-border transportation of goods, apply
measures to prevent and handle violations according to their competence in
internal waters and territorial waters in accordance with the Law on Sea Areas
of Vietnam.

5. People’s
Committees shall direct the cooperation among customs authorities and other
related regulatory bodies in localities in performing the task of tackling
smuggling and illegal cross-border transportation of goods.

6. The Government
shall provide guidance on customs control measures and responsibility to
cooperate with customs authorities in tackling smuggling and illegal cross-
border trafficking of goods.

Article 89. Competence of customs authorities for the application
of measures to tackle smuggling and illegal cross-border trafficking of goods

1. Organize forces,
set up databases, apply necessary customs control measures, collect customs
operation-related information at home and abroad so as to actively tackle
smuggling and illegal cross-border trafficking n of goods, and serve customs
clearance for goods and post-customs clearance inspection; cooperate with
related agencies in keeping secret providers of information on cases of
smuggling and illegal cross- border trafficking of goods in accordance with
law.

2. Conduct customs
control of goods and vehicle; to take charge, and cooperate with related
regulatory bodies in, carrying out activities of tackling smuggling and illegal
cross-border trafficking of goods within customs operating locations.

When conducting
customs control of goods and vehicle in customs operating locations, customs
authorities may apply patrol, investigation and verification or other
professional measures in accordance, with this Law and the laws on handling of
administrative violations, criminal procedure and organization of criminal
investigations.

3. Request related
agencies, entities to provide information and materials to serve inspection,
supervision and verification of acts of smuggling and illegal cross-border
trafficking of goods.

4. Request postal
and express mail service providers to open postal parcels and goods exported or
imported by mail or via express mail service for inspection when there are
reasonable grounds that such postal parcels and goods contain materials and
items related to smuggling and illegal cross-border trafficking of goods.

5. Use banners, flashlights,
flares, whistles and loudspeakers; to use weapons and supporting tools in
accordance with the law on management and use of weapons, explosives and
supporting tools.

1. Handle
administrative violations, apply preventive measures and ensure the handling of
administrative violations in accordance with the law on handling of
administrative violations.

In case they have
reasonable grounds that there are acts of smuggling or illegal cross- border
transportation of goods, heads of Customs Sub-Departments, heads of control
squads under Customs Departments, heads of anti-smuggling control squads and
marine control flotillas under the Anti-Smuggling Investigation Department are
competent to halt vehicle, temporarily hold people in custody and escort
violators in accordance with the Law on Handling of Administrative Violations.

2. When detecting
acts of violation of the law on customs which are serious enough to be examined
for penal liability, customs authorities and officers competent to initiate
criminal cases and lawsuits against the accused shall conduct investigation
activities in compliance with the laws on criminal procedure and organization
of criminal investigation.

3. When carrying out
activities prescribed in this Article, customs authorities and customs
officials shall be held responsible before law for their decisions.

Article 91. Rights and obligations of related entities in the
tackling smuggling and illegal cross-border trafficking of goods

1. In the tackling
smuggling and illegal cross-border trafficking of goods, related entities have
the rights to:

b/ Have their
privacy and life protected and enjoy preferential treatment as provided by law
when providing information, reporting or denouncing smuggling or illegal
cross-border trafficking of goods.

2. In the tackling
smuggling and illegal cross-border trafficking of goods, related entities have
the obligations:

a/ Drivers and
people on board vehicles shall obey orders to stop their vehicle, to be searched
and produce papers, documents and materials at the request of customs
officials. Vehicle operators shall provide diagrams of cargo holds and
instructions or open places where goods are doubtfully hidden on vehicles for
search by customs officials;

b/ Credit
institutions and insurance businesses shall provide documents and materials
related to payment and insurance transactions at the request of customs
authorities to serve investigation, verification and handling of acts of
smuggling or illegal cross-border trafficking of goods;

c/ Entities related
to imported, exported or transited goods, vehicles on entry or exit or in
transit shall provide related information, documents and materials to serve
investigation, verification and handling of acts of smuggling or illegal
cross-border trafficking of goods; and be present at customs authorities to
explain questionable issues as requested;

Article 92. Furnishing and use of technical equipment and means
to serve the tackling smuggling and illegal cross-border trafficking of goods

1. Customs
authorities and customs officials shall be furnished with and use professional
technical means, weapons, supporting tools, banners, flares, flashlights,
observative and screening devices, biochemical technologies, mechanical
equipment, electric and electronic equipment and other devices as prescribed to
perform the task of tackling smuggling and illegal cross-border transportation
of goods. The furnishing and use of weapons and supporting tools comply with
the law on management and use of weapons, explosives and supporting tools.

2. In case of
necessity, customs authorities and customs officials that directly perform the
task of tackling smuggling and illegal cross-border trafficking of goods may
request agencies, entities to coordinate forces and provide means and
information. If causing damage to provided means, customs authorities shall pay
compensation in accordance with law.

Chapter VI

CUSTOMS
COMMUNICATION AND STATISTICS ON IMPORTED AND EXPORTED GOODS

Section 1.
CUSTOMS COMMUNICATION

Article 93. Customs communication

Customs
communication shall be collected, archived, managed and used for carrying out
customs formalities; making statistics on imported and exported goods; applying
the risk management in professional customs operations and post-customs
clearance inspection; tackling smuggling and illegal cross-border
transportation of goods.

Article 94. Customs communication system

1. The customs
communication system consists of:

a/ Database on the
communication system;

b/ Technical
infrastructure on the communication system.

2. The customs
communication database contains:

a/ Information on
imported, exported and transited goods;

b/ Information on
vehicles on exit or entry or in transit;

c/ Information on
entities involved in import or export activities, on exit or entry or in
transit;

d/ Other information
related to professional operations of customs authorities.

3. The customs
communication database shall be managed in a centralized and uniform manner.
The General Department of Customs shall set up, manage and develop the database
and technical infrastructure of the customs communication system by updating
and integrating information and data of the entire customs service; connect and
share information and data with the communication systems of entities outside
the customs service, customs authorities of other countries and international
organizations in accordance with Vietnamese law and treaties to which the
Socialist Republic of Vietnam becomes a party.

c/ Entities involved
in or related to import, export, exit, entry and transit activities shall
provide information to customs authorities in accordance with this Law and
other corresponding regulations of law.

4. The Government
shall provide guidance on this Article.

Article 96. Collection of customs communication abroad

1. Sources of
customs communication collected abroad shall include:

a/ Information
provided by customs authorities and other agencies of states and territories
under cooperation agreements on mutual assistance in information exchange and
supply;

b/ Information
provided by related international organizations under treaties to which the
Socialist Republic of Vietnam becomes a party;

c/ Information
provided by entities involved in or related to the production, import and
export of goods as requested by customs authorities in compliance with
Vietnamese law and treaties to which the Socialist Republic of Vietnam becomes
a party.

2. Customs
authorities shall organize the collection of information abroad to serve the
following activities:

b/ Determine the
lawfulness of documents and transactions related to imported and exported
goods;

c/ Verify acts of
smuggling and illegal cross-border transportation of goods or other acts
violating the law on customs;

d/ Verify other
information related to persons involved in or related to import and export
activities, on exit or entry or in transit; imported, exported and transited
goods; vehicle on exit or entry or in transit.

Section 2.
STATISTICS ON IMPORTED AND EXPORTED GOODS

Article 97. Releasing statistics on imported and exported goods

1. Releasing
statistics on imported and exported goods is the process of collecting,
processing, summarizing, analyzing, forecasting, reporting, popularizing and
archiving statistical information on imported and exported goods carried out by
the General Department of Customs.

2. Statistical
information on imported and exported goods is a product of statistical
operations, including statistical data on imported and exported goods and
analyses of these statistics.

3. The General
Department of Customs shall publish publications on statistics on imported and
exported goods.

Article 98. Statistical reports on imported and exported goods

The General
Department of Customs shall send to the Government and Ministry of Finance
monthly reports on statistical information on imported and exported goods made
according to the prescribed forms and reports on analysis and assessment of
importation and exportation of goods.

Chapter VII

STATE MANAGEMENT
OF CUSTOMS

Article 99. State management of customs

State management of
customs shall include:

1. Elaborate and
direct the implementation of the strategy, master plan and plans on development
of Vietnam’s Customs;

2. Promulgate and
organize the implementation of legal documents on customs;

3. Guide, implement
and disseminate the law on customs;

4. Stipulate the
organization and operation of customs authorities;

5. Train, foster and
build the contingent of customs officials;

6. Organize research
and application of science and technology and modern customs management
methods;

7. Release state
statistics on customs;

8. Conduct
inspection, examination, settlement of complaints and denunciations and
handling of violations against the law on customs;

9. Undertake
international cooperation on customs.

Article 100. Regulatory authorities in charge of the state
management of customs

1. The Government
performs the uniform state management of customs.

2. The Ministry of
Finance takes responsibility to the Government for the uniform state management
of customs.

3. Ministries and
ministerial-level agencies shall, within the area of competence, cooperate with
the Ministry of Finance in performing the state management of customs.

4. People’s
Committees shall, within the area of competence, organize the implementation of
the law on customs in their respective localities.

Chapter VIII

IMPLEMENTATION PROVISIONS

Article 101.Amendments
to Law No. 78/2006/ QH11 on Tax Administration on amendments to Law No. 21
/2012/QH13

1. Clause 5, Article
4 shall be amended as follows:

“5. Apply the
privilege when carrying out tax formalities for imported and exported goods if
taxpayers fully satisfy the requirements for application of the privilege in
accordance with the Law on customs.”

2. Clause 4, Article
32 shall be amended as follows:

“4. For imported and
exported goods, the time limit for submission of tax declaration documents is
prescribed by the Law on customs.”

3. Clause 2, Article
34 shall be amended as follows:

“2. For imported and
exported goods, an additional declaration in tax declaration documents must
comply with the Law on customs.”

4. Point b, Clause
1, Article 78 shall be amended as follows:

“b/ Cases of
post-customs clearance inspection are as prescribed in the Law on customs.

During a
post-customs clearance inspection, if tax evasion or fraud is detected, the
Director of the Department for Post-Customs Clearance Inspection, directors of
Customs Departments and heads of post-customs clearance inspection branches
shall make a decision on the application of the measures as prescribed in
Clause 4, Chapter X of this Law;”

5. Point d, Clause
3, Article 77 shall be annulled; the phrase “and Point d” at Point a, Clause 1,
Article 78 shall be deleted; the phrase “at premises of taxpayers under Clause
2, Article 34 of this Law” at Point a, Clause 2, Article 107 shall be deleted.

6. Change the phrase
“from the date of registration of the declaration form” at Point a, Clause 2,
Article 107 to “from the day on which of customs clearance”.

Article 102. Amendment and supplementation of a number of articles
of Law No. 15/2012/QH13 on Handling of Administrative Violations

1. Clause 1, Article
122 shall be amended as follows:

“1. The detention
according to administrative formalities is applied only where necessary to
promptly prevent or stop acts of disturbing public order and inflicting injury
on others or there are reasonable grounds that there are acts of smuggling or
illegal cross-border transportation of goods.”

2. The first paragraph
of Clause 1, Article 123 shall be amended as follows:

“1. If there are
acts of disturbing public order and inflicting injury on others or there are
reasonable grounds that there are acts of smuggling or illegal cross-border
trafficking of goods prescribed in Clause 1, Article 122 of this Law, the
following competent persons have entitlements to make a decision on detention
according to administrative formalities:”

Article 103. Effect

This Law takes
effect on January 1, 2015.

Law on customs No.
29/2001/QH10 and Law No. 42/2005/QH11 on amendments to the Law on customs shall
be annulled from the effective date of this Law.

Article 104. Guidance

The Government shall
provide guidance on articles and clauses of this Law as assigned.

This Law was passed
on June 23, 2014, by the 11th National Assembly of the Socialist
Republic of Vietnam at its 7th plenum.